2017 (4) TMI 144

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.... "I have carefully gone through the case records and considered the submissions made, both written and oral during the course of the personal hearing. The main issues for determination before me are (a) whether the benefit of SSI exemption under Notification No. 08/2003-CE dated 01.03.2003 as amended is available to the appellants (b) whether the value of bought out goods is includible in assessable value of the final products namely power driven pumps (P.D. Pumps). With regard to the first issue, I find that SSI exemption under Notification No. 8/2003-CE ibid has been denied by the adjudicating authority on the ground that P.D. Pumps as manufactured by the party do not confirm to the standards specified by BIS (Bure....

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....tificate dated 15.2.2010 of Shri Ramesh Chandra, M. Tech (Prod. Sc & Tech.), IIT, Kharagpur, certifying that the party has adopted manufacturing and testing systems laid down in the relevant Bureau of Indian Standard specification. The above corroboratory evidence appears to be substantiate the party s version that the goods (P.D. Pumps) manufactured by them confirm to standards specified by BIS in terms of the relevant SSI exemption notification. But, the adjudicating authority appears to have neither appreciated the said documentary evidence nor made any inquiry with the Bureau of Indian Standard to verify whether the subject goods confirm the BIS standards. The adjudicating authority ought to have taken into account these aspect....

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....dicating authority while deciding the case ought to have taken into account the above facts and ruling laid down by the Hon'ble Tribunal. I find that the party also expressed their grievance with regard to correctness/computation of amount of duty involved. In this regard, they have pointed out that applicable rate of duty on PD Pumps during the relevant period was 8.24% adv., whereas in the show cause notice the demand has been worked out at the rate of 16.48% (for the period 01.6.2007 to 28.2.2008) & 14.42% (for the period 01.3.2008 to 31.3.2008). This aspect is also required to be taken into account by the original authority by applying the correct rate of duty as applicable during the relevant period. With regard to th....